When property tax is paid
Under Article 30 of the Property Tax Law, the tax is paid in two equal installments:
| Installment | When to pay |
|---|---|
| First installment | During March, April and May |
| Second installment | During November |
You can also pay both installments together in the first period. The tax is calculated on the tax value of the property; the rate differs for homes, workplaces, building lots and land, and a higher rate applies within metropolitan municipality boundaries. You can find out the amount you owe from your municipality.
Where to pay
Property tax is paid to the municipality where the property is located. If you have properties in different districts, you pay the tax for each one to its own municipality. Most municipalities take payment through their own website as well as at the cashier's desk.
When you buy a new property
When you buy a property, have a new building constructed, or when anything changes the property's tax value, you have to file a property tax declaration with the municipality. The declaration is filed within the year in which the change occurred; if the change occurred in the last three months of the year, the deadline is three months from the date of the event.
Who the reduced rate applies to
Under the law, people who document that they have no income, retirees whose only income is the pension they receive from the social security institution, war veterans, people with disabilities, and the surviving spouses and orphans of those who died in the line of duty can benefit from the reduced rate for their only home in Turkey, provided its gross area does not exceed 200 square meters. Homes used for rest at certain times of the year, such as summer houses, are not covered. You can find out the application conditions from your municipality.
If it is not paid
An installment not paid on time is charged a late payment surcharge until the day it is paid. If the debt is not paid, the municipality pursues its claim under the provisions on the collection of public receivables.
Official sources
The official sources are in Turkish.
This page is for information only. For current and binding information, check the official sources.